Functionally graded materials (FGMs) have emerged as a promising avenue for enhancing the performance and longevity of surface acoustic wave (SAW) devices. This importance is gained due to gradual variation in functional properties of FGMs. In this paper, a mathematical model of a piezoelectric layer overlying a functionally graded porous piezoelectric (FGPP) layer resting on the elastic substrate is presented for the study of Love waves. The material parameters of the FGPP layer are considered to vary linearly and exponentially with the thickness of the layer. The solutions of governing equations corresponding to the FGPP layer are obtained by the Wentzel Kramers Brillouin (WKB) method. Dispersion equations are derived for both electrically open and shorted boundaries, linear and exponential gradation in both mechanical and electrical parameters, and for gradation in mechanical parameters alone as well. After numerical computation, dispersion curves are plotted to investigate the influence of wavenumber, type of gradation, extent of gradation, and type of boundaries on the phase and group velocity. The phase velocity decreases with wavenumber and is found more for linear gradation in comparison to exponential gradation. The electromechanical coupling factor is analyzed for different propagating modes of Love waves, in the case when gradation in mechanical properties is considered, the electromechanical coupling factor is greater than that when variation in both mechanical and electrical properties is considered. It is also observed that the tailoring of gradation can help to get the suitable value of the electromechanical coupling factor. The insights obtained from these findings can offer valuable contributions toward advancing the functionality and efficiency of SAW devices, there by bolstering their applicability in various technological domains.